Page 413 - Annual Report 2022 - PLN Indonesia Power

Tata Kelola Perusahaan
(Governansi Korporat)
Corporate Governance

Komite-Komite Di Bawah Dewan Komisaris
Committees under the Board of Commissioners

Pedoman Kerja Komite Audit
Audit Committee Charter

Komite Audit memiliki pedoman kerja yang ditetapkan dalam The Audit Committee’s work guidelines are available in the Audit
Piagam Komite Audit untuk menunjang pelaksanaan tugas dan Committee Charter that supports the implementation of internal
tanggung jawab pengawasan pengendalian internal. Piagam Komite control supervisory duties and responsibilities. The Charter is
Audit telah disahkan berdasarkan Keputusan Bersama Direksi dan ratified pursuant to the Board of Directors-Board of Commissioners
Dewan Komisaris 243.K/010/IP/2019 dan Nomor 019.SK/DEKOM- Joint Decree No. 243.K/010/IP/2019 and No. 019.SK/DEKOM-
IP/2019 dan telah diperbaharui oleh Keputusan Dewan Komisaris IP/2019, amended by the Board of Commissioners Decree No. 011.
Nomor 011.SK/DK-PLNIP/2022 tentang Piagam Komite Audit SK/DK-PLNIP/2022 on Audit Committee’s Charter dated December
tanggal 23 Desember 2022. 23, 2022.

Cakupan yang diatur dalam Piagam Komite Audit antara lain terkait The Audit Committee Charter's scope covers the functions and
dengan fungsi dan tugas pokok Komite Audit, kewajiban, tanggung main duties of the Audit Committee; obligations, responsibilities,
jawab dan wewenang Komite Audit, Anggota dan Organisasi Komite and authority of the Audit Committee; members and organization
Audit, Kode Etik, Rapat Komite Audit, Penilaian kinerja Komite Audit of Audit Committee; Code of Conduct; Audit Committee meetings,
serta honorarium dan pembebanan biaya Komite Audit. Audit Committee performance assessment, and honorarium and
expenses of the Audit Committee.

Tugas dan Tanggung Jawab Komite Audit
Duties and Responsibilities of Audit Committee

Komite Audit bertugas membantu Dewan Komisaris dalam The Audit Committee assists the Board of Commissioners in
melaksanakan tugas pengawasan dengan melakukan penilaian performing the supervisory duty by assessing the internal control
terhadap internal control atas kegiatan kegiatan yang dilakukan oleh of the activities performed by the Management, with the following
Manajemen Perusahaan dengan tugas pokoknya antara lain: core duties:
1. Menelaah program audit tahunan yang disusun Auditor Internal 1. Reviewing the annual audit program prepared by Internal and
dan Auditor Eksternal; External Auditors;
2. Melakukan penelaahan atas kecukupan pemeriksaan yang 2. Reviewing the sufficiency of audits performed by Internal and
dilakukan oleh Auditor Internal dan Auditor Eksternal; External Auditors;
3. Memberikan masukan kepada Dewan Komisaris mengenai 3. Providing inputs to the Board of Commissioners on follow-ups
tindak lanjut temuan audit, termasuk temuan signifikan yang on audit findings, including significant findings not completely
belum ditindaklanjuti secara tuntas; followed through;
4. Melakukan penelaahan atas informasi keuangan yang akan 4. Reviewing the financial information to be issued by the
dikeluarkan Perusahaan seperti Laporan Keuangan, Proyeksi dan Company, such as Financial Statements, Outlook, and other
Informasi Keuangan lainnya; Financial Information;
5. Melakukan penelaahan atas hasil pengawasan yang berkaitan 5. Conducting analysis on the results of supervision related to the
dengan pelaksanaan Code of Conduct serta pencegahan implementation of Code of Conduct and prevention of frauds;
tindakan kecurangan;
6. Melakukan penelaahan atas laporan hasil audit investigasi 6. Analyzing the report of investigation audit result to find any
terhadap indikasi kecurangan; indication of fraud;
7. Memberikan saran kepada Manajemen melalui Dewan Komisaris 7. Providing inputs to the Management via the Board of
mengenai berbagai hal yang dapat meningkatkan kelancaran Commissioners on matters that may improve the continuity and
dan efektivitas proses audit; effectiveness of audit process;
8. Memberikan masukan kepada Dewan Komisaris mengenai 8. Providing inputs to the Board of Commissioners on the changes
perubahan dan penyempurnaan Piagam Komite Audit; and improvements of Audit Committee Charter;
9. Mengevaluasi hasil pemantauan Auditor Internal atas tindak 9. Evaluating the result of Internal Auditor's monitoring for the
lanjut hasil audit dan menelaah kecukupan sumber daya serta follow-up on audit findings and reviewing the sufficiency of
kualifikasi tenaga Auditor Internal; resources and qualification of Internal Auditors;
10. Bersama tim seleksi memilih Auditor Eksternal yang akan 10. Together with selection team, screening the External Auditor to
melakukan audit dan mengusulkan agar dilakukan penggantian perform audit and proposing the replacement for unavailable or
Auditor Eksternal apabila yang sedang bertugas dinilai tidak incompetent External Auditor;
kompeten;

2022 Annual Report
www.plnindonesiapower.co.id 413
PT PLN Indonesia Power